Advice about receiving my first full time offer

I live and work in Northeast Florida. I have a bachelor’s degree in accounting and will obtain my master’s degree in April. I received a full time offer from a 5-person CPA firm (small/local). They offered me a starting salary of $44,000. I have worked as a tax intern in two CPA firms (including the one that is offering me a full time position) for the past three years. In total, I have about 9 months experience working as a tax intern. This is the first time I have ever received an offer. I enjoy the CPA firm and the people, and I will probably never work more than 60 hrs/week during busy season. However, I feel like the $44K salary is too low. Does this offer seem too low to you? Should I ask if there is room for negotiation.